The present invention pertains to trailers intended to be towed by a motor vehicle. These trailers may be used for a variety of purposes including transporting luggage, materials, or sports machines. Such trailers are generally made from metal beams cut to the correct length and welded together and are commonly arranged with the deck over the wheels. Such trailers must be end loaded via a ramp or the like, or otherwise materials to be loaded must be lifted over the trailer sides. The arrangement of the deck over the wheels necessitates the deck to be elevated from the ground at a height at least greater than the wheel height. In order to side load a trailer such as this, it is necessary to lift the materials onto the elevated deck. This can be impractical when loading heavy objects. Moreover, the elevated center of gravity when such a trailer is fully loaded may cause instability. A new trailer is therefore desired which permits a lower center of gravity, having outboard wheels, with fully rotatable sides and arranged to permit side loading of the trailer with materials. Such an arrangement allows side loading with forklifts or the like, and greatly enhances the flexibility of use. It is further desired to design a new trailer which can be side-loaded easily to reduce the logistical problems associated with side-loading trailers having an elevated, deck-over-wheels configuration.